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FOX v. COMMISSIONER

Docket No. 23546-84.

57 T.C.M. 383 (1989)

T.C. Memo. 1989-232

Frederick M. Fox and Michele B. Fox v. Commissioner.

United States Tax Court.

Filed May 11, 1989.

Attorney(s) appearing for the Case

Frederick M. Fox, pro se. Miles D. Friedman, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1980 in the amount of $12,411.69 and an addition to tax under section 6653(a)1 in the amount of $212.10. After concessions by both parties,2 the issues remaining for decision are:

(1) Whether petitioners are entitled to a deduction under section 461(g)(2) for points...

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